Keep bank fees distinct from guessed reconciliation plugs

Require evidence before calling a residual a bank fee

Find supporting evidence before proposing the entry so the close does not trade today's gap for tomorrow's correction.

When an exception needs a supplier invoice schedule, ParseMill can extract the invoice PDFs into Excel and keep source references available for checking. That gives the reviewer a concrete starting point. Bank reconciliation, accounting judgments and posting stay in your accounting system.

A residual is an observation: two defined amounts differ. A fee is an explanation requiring evidence. Keeping those concepts separate helps the reviewer distinguish a documented charge from a missing component, duplicate, rounding issue or incorrect source relationship.

Build a fee-evidence checklist

Record the parent exception, observed residual, candidate charge source, charge description, amount, currency, period and transaction relationship. Keep the proposed accounting treatment separate for the authorized reviewer. If no charge source is available, state that clearly and assign a focused evidence request or investigation step.

Intuit: Bank deposits describes handling bank or processing fees in a deposit workflow. Intuit: Audit log describes recorded changes. These mechanics are relevant after the evidence and authorized decision exist; they do not justify inventing a fee. The proposed checklist makes the basis inspectable before any correction is treated as complete.

Compare a supported charge with an unexplained gap

The fictional examples below have equal numerical differences but different evidence. The amount alone cannot determine the appropriate outcome.

For X151, the reviewer checks the relationship and decides the treatment. X152 needs the missing component evidence, and X153 needs a corrected match investigation. Calling all three fees would conceal two distinct problems even though the arithmetic difference is identical.

Preserve the original inputs

Keep the source totals and component schedule unchanged while investigating. Do not edit the original payment or increase a documented charge to absorb an unexplained remainder. If an approved correction is made, retain its authorization, affected records and verification under the exception case.

• Identify the exact residual and comparable units.
• Locate charge evidence tied to the transaction or settlement.
• Compare the documented charge with the residual.
• Investigate any remaining difference separately.
• Record the authorized treatment and implementation evidence.

A recurring residual of the same size can suggest a process hypothesis, but recurrence is not evidence of a fee by itself. Check actual charge records and whether the source composition changes. Likewise, a small amount should follow the firm's review rules rather than an invented universal threshold.

Check that the resolution explains the source

After review, another person should be able to trace the charge from its source to the accepted relationship and any authorized recording action. If the only explanation is needed to balance, the cause remains unsupported. Keep an owned exception open until the reviewer records an appropriate outcome.

Use the related workflow guide for the broader exception workflow and the workflow audit checklist to inspect recurring residuals. A practical test should include equal-sized differences with different causes, ensuring the process follows evidence rather than choosing a familiar label that makes the final number zero.